STAL DE ROOSTEN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
STAL DE ROOSTEN
Largest movements
- Stocks and contracts +€16,750
up €16,750 (+30.6%), from €54,750 to €71,500
- Receivables within one year -€9,633
down €9,633 (-56.6%), from €17,034 to €7,400
of which Other amounts receivable: -€10,129
- Cash -€4,852
down €4,852 (-16.7%), from €29,024 to €24,173
mainly Debts after one year (-€16,942) and Stocks and contracts (-€16,750)
- Tangible fixed assets +€3,706
up €3,706 (+2.6%), from €144,917 to €148,623
of which Plant, machinery and equipment: +€4,773
- Reserves +€18,892
up €18,892 (+14.8%), from €128,017 to €146,909
- Debts after one year -€16,942
down €16,942 (-73.0%), from €23,218 to €6,276
- Trade debts +€7,909
up €7,909 (+206%), from €3,833 to €11,742
- Current portion of long-term debt -€2,686
down €2,686 (-13.7%), from €19,628 to €16,942
- Gross operating margin -€38,267
down €38,267 (-55.2%), from €69,283 to €31,015
- Taxes -€9,734
down €9,734 (-61.5%), from €15,826 to €6,093
- Depreciation +€959
up €959 (+36.6%), from €2,622 to €3,581
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,914 | €252,924 | +€6,010 | +2.4% |
| Fixed assets | 21/28 | €144,917 | €148,623 | +€3,706 | +2.6% |
| Tangible fixed assets | 22/27 | €144,917 | €148,623 | +€3,706 | +2.6% |
| Land and buildings | 22 | €138,596 | €138,029 | -€567 | -0.4% |
| Plant, machinery and equipment | 23 | €3,597 | €8,370 | +€4,773 | +133% |
| Other tangible fixed assets | 26 | €2,724 | €2,224 | -€500 | -18.4% |
| Current assets | 29/58 | €101,997 | €104,302 | +€2,305 | +2.3% |
| Stocks and contracts in progress | 3 | €54,750 | €71,500 | +€16,750 | +30.6% |
| Stocks | 30/36 | €54,750 | €71,500 | +€16,750 | +30.6% |
| Amounts receivable within one year | 40/41 | €17,034 | €7,400 | -€9,633 | -56.6% |
| Trade receivables | 40 | €6,904 | €7,400 | +€496 | +7.2% |
| Other amounts receivable | 41 | €10,129 | €0 | -€10,129 | -100% |
| Cash at bank and in hand | 54/58 | €29,024 | €24,173 | -€4,852 | -16.7% |
| Deferred charges and accrued income | 490/1 | €1,189 | €1,229 | +€40 | +3.3% |
| Total equity and liabilities | 10/49 | €246,914 | €252,924 | +€6,010 | +2.4% |
| Equity | 10/15 | €168,017 | €186,909 | +€18,892 | +11.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €128,017 | €146,909 | +€18,892 | +14.8% |
| Distributable reserves | 133 | €128,017 | €146,909 | +€18,892 | +14.8% |
| Amounts payable | 17/49 | €78,897 | €66,015 | -€12,882 | -16.3% |
| Amounts payable after more than one year | 17 | €23,218 | €6,276 | -€16,942 | -73.0% |
| Financial debts | 170/4 | €23,218 | €6,276 | -€16,942 | -73.0% |
| Amounts payable within one year | 42/48 | €53,068 | €56,123 | +€3,056 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €19,628 | €16,942 | -€2,686 | -13.7% |
| Trade debts | 44 | €3,833 | €11,742 | +€7,909 | +206% |
| Suppliers | 440/4 | €3,833 | €11,742 | +€7,909 | +206% |
| Taxes, remuneration and social security | 45 | €3,905 | €1,816 | -€2,090 | -53.5% |
| Taxes | 450/3 | €3,905 | €1,816 | -€2,090 | -53.5% |
| Other amounts payable | 47/48 | €25,701 | €25,623 | -€78 | -0.3% |
| Accrued charges and deferred income | 492/3 | €2,611 | €3,616 | +€1,005 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,622 | €3,581 | +€959 | +36.6% |
| Other operating charges | 640/8 | €1,609 | €1,347 | -€261 | -16.3% |
| Gross operating margin | 9900 | €69,283 | €31,015 | -€38,267 | -55.2% |
| Operating profit (loss) | 9901 | €65,053 | €26,087 | -€38,965 | -59.9% |
| Financial income | 75/76B | €95 | €205 | +€110 | +115% |
| Recurring financial income | 75 | €95 | €205 | +€110 | +115% |
| Financial charges | 65/66B | €1,923 | €1,308 | -€616 | -32.0% |
| Recurring financial charges | 65 | €1,923 | €1,308 | -€616 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €63,224 | €24,985 | -€38,240 | -60.5% |
| Income taxes | 67/77 | €15,826 | €6,093 | -€9,734 | -61.5% |
| Profit (loss) for the period | 9904 | €47,398 | €18,892 | -€28,506 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,398 | €18,892 | -€28,506 | -60.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.